過去有關盈餘管理的研究，大多探討資本市場對於盈餘管理的偵查、程度及後果。然而隨著企業倫理的意識抬頭，盈餘管理行為則可能是種道德困境。過去的研究較少以倫理道德的觀點進行探討，因此本研究從道德的角度出發，探討個人之倫理與社會責任認知、道德強度對商管人員從事盈餘管理意圖的影響。本研究對國內EMBA學生進行問卷調查，並利用結構方程模式檢驗假說。研究結果發現：個人之倫理與社會責任認知的股東觀點，與盈餘管理意圖呈顯著正向關係；其次，個人之倫理與社會責任認知的利害關係人觀點與盈餘管理意圖呈負向關係；最後，道德強度對個人之倫理與社會責任認知的股東觀點與盈餘管理意圖的關係有干擾效果。 In the previous research, most of earnings management studies have focused on the detection, magnitude and consequence of these practices in capital markets. However, earnings management practices may be an ethical dilemma as business ethics becomes an important ethical issue. Since little research has been explored into this ethical area, this study tries to investigate earnings management from ethical viewpoints and to explore the effect of the perceived role of ethics and responsibility (PRESOR) and moral intensity on intention of earnings management. To assess the intention of earnings management, we distribute questionnaires to EMBA students and verify our hypothesis by Structural equations modeling (SEM). Our results indicate that the stockholder view of PRESOR is significant positively related to intention of earnings management. In addition, the stakeholder view of PRESOR is negatively related to intention of earnings management. Finally, moral intensity is a moderator of the relationship between stockholder view of PRESOR and intention of earnings management.
